jazz_nov
Jazz Dancing Class JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique ...
Cir Form_2012_2
Cir Form_2012_2 CPA Golf Tournament 2012 Date: 24 October 2012, Wednesday Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Ol ...
120924
Corporate Finance Interest Group (CFIG) lunch seminar – Sharper Teeth for the SFC? About the topic The Securities and Futures Commission has become increasingly active in its mission to protect the in ...
hkex
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Tuesday, July 10, 2012 7:01 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IASB Exposure Draft of Annual Improvements to I ...
SMP120824
公會與深圳市注冊會計師協會將於8月24日(星期五) ,在深圳合辦「深港兩地事務所研討會、聯誼午宴暨參觀深圳事務所」,了解深圳稅務情況及探討兩地事務所開拓新型業務領域的渠道及前景。研討會後將舉行聯誼午餐及參觀深圳事務所,讓兩地同業互相交換意見及分享執業經驗。主辦機構香港會計師公會中小型執業所領導小組深圳市注冊會計師協會日期2012年8月24日(星期五) 時間上午10時– 中午12時30分(研討會) ...
SMP120824
公會與深圳市注冊會計師協會將於8月24日(星期五) ,在深圳合辦「深港兩地事務所研討會、聯誼午宴暨參觀深圳事務所」,了解深圳稅務情況及探討兩地事務所開拓新型業務領域的渠道及前景。研討會後將舉行聯誼午餐及參觀深圳事務所,讓兩地同業互相交換意見及分享執業經驗。主辦機構香港會計師公會中小型執業所領導小組深圳市注冊會計師協會日期2012年8月24日(星期五) 時間上午10時– 中午12時30分(研討會) ...
hp_aug
Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...
may
Latin/Ballroom Dance Class Date & Class Date Date **Rumba technique class (Tuesday) Tango – Elementary II (Thursday) 1. 29 May 2012 24 May 2012 2. 5 June 2012 31 May 2012 3. 12 June 2012 7 June 20 ...
D-10-0492C_Reasons_Order
Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...
D-11-I17HLO_Order_Reasons
Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...
D-11-I17HLO_Order_Reasons
Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...
apr
Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary II (Tuesday) Tango – Elementary I (Thursday) 1. 24 April 2012 19 April 2012 2. 8 May 2012 26 April 2012 3. 15 May 2012 3 May 20 ...
Circular_JPG_120328
The 8th Joint Professional Golf Tournament 2012 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Institute of Architects The Hong Kong Medical Association Hong Kong Den ...
20111202-order
1 Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...
20111201-order
1 Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sec ...
cfig111128
Corporate Finance Interest Group (CFIG) lunch seminar IPO Success Factors About the topic Mr. Philippe Espinasse, author of IPO: A Global Guide , a recently published practical guide to conducting an ...
nov
Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary II (Tuesday) Jive – Elementary I (Thursday) 1. 15 November 2011 10 November 2011 2. 22 November 2011 17 November 2011 3. 29 Nov ...
0618-1
Proceedings No.: D-04-0583C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(0A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
Circular_GIG110424_v2
Advanced Short Game Course at Kau Sai Chau The Golf Interest Group (GIG) has organised an advanced short game course at Kau Sai Chau for its members who wish to improve or sharpen their short game ski ...
Circular_GIG110424_v2_1
Advanced Short Game Course at Kau Sai Chau The Golf Interest Group (GIG) has organised an advanced short game course at Kau Sai Chau for its members who wish to improve or sharpen their short game ski ...
cfig110324
Corporate Finance Interest Group (CFIG) lunch seminar Outlook for Global Mining Investment – Opportunities and Challenges About the topic At this seminar, a panel of experts in the extractive industri ...
mar
Latin/Ballroom Dance Class .Date & Class Date Date Rock n Roll – Elementary II (Tuesday) Waltz – Elementary I (Thursday) 1. 8 March 2011 10 March 2011 2. 15 March 2011 17 March 2011 3. 22 March 20 ...
F110301old
Zhang Wei-Guo Financial Reporting Forum 2011 – Stay tuned for developments of HKFRS and IFRS Meeting with IASB Member, Dr Zhang Wei-Guo Meeting with Dr Zhang Wei-Guo Dr Zhang Wei-Guo, member of the In ...
Circular_JPG_110316_rv2
The 7th Joint Professional Golf Tournament 2011 Participants: Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Architects Hong Kong Dental Association The Law Society of Hong ...
Circular_JPG_110316_rv2
The 7th Joint Professional Golf Tournament 2011 Participants: Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Architects Hong Kong Dental Association The Law Society of Hong ...
feb
Latin/Ballroom Dance Class Date & Class Date Date Jive – Elementary II (Tuesday) Waltz – Elementary II (Thursday) 1. 8 February 2011 10 February 2011 2. 15 February 2011 17 February 2011 3. 22 Feb ...
time-table-jun
Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline Enrolment Application Deadline Enrolment Application DeadlineEnrolment Ap ...
1009trainingclass_final
Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...
AIG Training Class - Final
Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...
qa-sar-pn840
Solicitors’ Accounts Rules and Practice Note 840 Reporting Engagements Questions & Answers October 2009 Solicitors’ Accounts Rules and Practice Note 840 Reporting Engagements Page 1 of 3 Questions ...
PAIB events
Date Topic Nature of Activity Available period: 1 Aug 2024 – 15 Aug 2025 PAIB Live AMA 你問我答 [EP5] (archived webinar) e-Seminar 18 Jul 2024 PAIB Live AMA 你問我答 [EP5] Webinar Available period: 31 May 202 ...
Exposure Draft 2009
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Date Title 9 November 2009 Invitation to comment on IASB Exposure Draft of Financial Instruments: Amo ...
Information, Communications and Technology Interest Group events
Date Topic Nature of Activity Available period: 9 Dec 2024 – 15 Dec 2025 IT Conference 2024: Innovation through new intelligence – Harnessing AI to revolutionize accounting practices (archived webinar ...
Financial Reporting
The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...
contentpage
i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...
SMP_2008
Date 28 November 2008 (Friday) Time 8:45 a.m. -5:00 p.m. Venue Theatre, Shatin Clubhouse, Hong Kong Jockey Club (free parking spaces or the Institute’s round-trip coach available) Keynote Speaker Prof ...
IC-ISA501andISA520
By e-mail 24 April 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...
annex1app1_c
中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录1 内地企业会计准则体系___________________________________________________________________ 企业会计准则——基本准则(中华人民共和国财政部第33号令) 企业会计准则——具体准则第1-38号(财会[2006]3号) • 企业会计准 ...
Feb07
-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2007 The Auditing and Assurance Standards Committee (Committee) met on 27 February 2007. Members present at the meeting were: ...
0605
Financial Reporting Standards Committee Meeting summary – May 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 10 May 2006. Members of the Committee present were: Messrs ...
FRSCMS-May
Financial Reporting Standards Committee Meeting summary – May 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 10 May 2006. Members of the Committee present were: Messrs ...
03-President
President’s Statement !Hong Kong Society of Accountants !"# 7 In last year’s statement, I referred to the Society’s response to complaints referred to us by the other regulators in the market and ...
Snooker course_130929 (rv2)
Snooker course_130929 (rv2) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has bee ...
Circular_JPG_140226 (rv)
Circular_JPG_140226 (rv) The 10th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2014 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Ins ...
Aug (7 Aug 2017)
Aug (7 Aug 2017) Disciplinary proceedings in progress as at 7 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shi ...
Disciplinary proceedings in progress as at 22 Feb 2021
2 Disciplinary proceedings in progress as at 22 February 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...
262m
1 Minutes of the 262nd meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...
Disciplinary proceeding in progress as at 23 April 2021
2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...
AASC20220524
1 Minutes of the 400th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 24 May 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountants ...
Disciplinary proceedings in progress as at 9 June 2021
2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...
2018_Exam Review_Paper 2A
Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...
Part 9
Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...
20150506_MPSII_D
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
20121016_ModuleD_PartI
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20150506_MPSII_D
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2mkr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyrigh ...
update102
i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...
update061
Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...
CL6s
24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...
HKBN Handbill 20231130 ENG
Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodpe ...
HKBN Handbill 20231231 ENG
Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...
HKBN Handbill 20240131 ENG
Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...
Past Events (2023)
Past Events (2023) Date Topic Nature of activity 15 Nov 2023 Joint ForensIG-RIF seminar: Use of forensic accountants in construction-related insurance claims/ commercial damages Lunch seminar 30 Oct 2 ...
ETS M13 Dec 2024
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Exposure Draft 2022
Date Title 8 December 2022 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Definition of a Lease-Substitution Rights (IFRS 16 Leases) (IFRS Interpretati ...
M8 MPS Jun 2022
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M8 MPS Dec 2021
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ETS M13 Dec 2024
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M6 MPS Jun 2021
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Study Materials
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Study Materials
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Cancellation of Institute events from 15 to 31 July 2020
The Hong Kong Institute of Certified Public Accountants announced that the events listed below will be cancelled in view of the evolving epidemic situation. Alternative arrangement will be advised in ...
update024
Update No. 24 (Issued December 2005) Document Reference and Title Instructions Explanations VOLUME IIIVOLUME III Contents of Volume IIIReplace contents pages i, iii & v with revised contents pages ...
update014
Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...
2019
Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...
2019
Date Subject 12 September 2019 Institute comments on IAASB Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address The Challenges In Applying The International Standar ...
Au Chun Hing, Edward (President)
Au Chun Hing, Edward (President) President Council membership: Current committee membership: (Attendance record) President Vice-President Council member Ex-officio member Trustee Member Chairman (sinc ...
2019
Date Subject 20 December 2019 Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 26 November 2019 IASB Exposure Draft ED/2019/ ...
2019
Date Subject 20 December 2019 Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 26 November 2019 IASB Exposure Draft ED/2019/ ...
Module D Taxation
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Module D Taxation
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Module C Business Assurance
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Module C Business Assurance
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Module D Taxation
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Module D Taxation
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Module C Business Assurance
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Module C Business Assurance
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Module C Business Assurance
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t_1
Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...
t_2
Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...
Competition list
External competitions initiated by the Institute (Last update: 27 June 2018) Date Competition 22-23 Jul 2017 誠信杯(Badminton) 10-Sep-2017 RSCP Ten-pin Bowling Tournament 10-Sep-2017 RSCP Table Tennis To ...
FCP2019 timetable
Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...
Module C Business Assurance
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Module C Business Assurance
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2018
Date Topic 4 December 2018 Visit to theDesk – a co-working space 30 November 2018 Visit to Hong Kong International Airport (Re-run) 24 November 2018 Cathay Pacific City Tour and Networking Lunch 22 No ...
2017eng
Update on Standard Convergence (3 July 2017) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to keep with its convergence policy with IFRS. As r ...
Module B Corporate Financing
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Module B Corporate Financing
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